Shanti Prime Publication Pvt. Ltd.
Detention of goods with vehicle—In the instant case, ground for detention is that in the e-way bill the distance between Kerala and the destination at Uttarakhand was shown as 280 Kms, instead of 2800 Kms.
Held that—Indeed, the Central Board of Indirect Taxes and Customs has come across many minor discrepancies in the e-way bills, resulting in summary detention of the goods. Then, it has issued this circular.
I reckon the distance between Kerala and Uttarakhand is a matter of record and thus verifiable. As I have already noted, the e-way bill showed the distance as 280 Kms, instead of 2800 Kms-one zero missing. This cannot be anything other than a typographical error, and a minor at that.
The 11th respondent will consider the petitioner's request for release in terms of the circular.[SABITHA RIYAZ VERSUS THE UNION OF INDIA AND OTHERS.] [ KERALA HIGH COURT]